https://www.taxtmi.com/caselaws?id=150440 Sales of jaggery through commission agents raised two tax questions: whether agriculturist-principals became dealers because sugarcane was converted into jaggery, and whether exemption under section 9 of the Andhra Pradesh General Sales Tax (Amendment) Act, 1970 applied where no tax had been collected. The first issue depended on factual enquiry into whether the produce was marketed in another form and whether the principals were carrying on business. On the second issue, the dealer had to prove non-collection of tax, and the real nature of amounts described as rusum or kolagaram had to be judged from accounts, invoices, surrounding circumstances and mercantile custom, not the label alone. en-us Wed, 06 Sep 1972 00:00:00 +0530 Thu, 16 May 2013 18:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150440 Sales of jaggery through commission agents raised two tax questions: whether agriculturist-principals became dealers because sugarcane was converted into jaggery, and whether exemption under section 9 of the Andhra Pradesh General Sales Tax (Amendment) Act, 1970 applied where no tax had been collected. The first issue depended on factual enquiry into whether the produce was marketed in another form and whether the principals were carrying on business. On the second issue, the dealer had to prove non-collection of tax, and the real nature of amounts described as rusum or kolagaram had to be judged from accounts, invoices, surrounding circumstances and mercantile custom, not the label alone. Case-Laws VAT and Sales Tax Wed, 06 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150440